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Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County … by a special act of the State Legislature in 1963. The Library, which operates one building with 20 employees, is … properly authorize all tuition payments to the Director. Library officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Village of Canajoharie – Procurement (2015M-36)
Village of Canajoharie Procurement 2015M36
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Town of Kiantone – Town Clerk (2014M-273)
… August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately … The Clerk did not record or deposit collections in a timely manner. The Clerk did not prepare monthly bank … the 2013 and 2014 collection periods. Deposit all money in the bank in a timely manner. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Niskayuna – Water Operations (2013M-328)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water operations for the … The purpose of our audit was to review the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328State Comptroller DiNapoli Releases Municipal Audit
… (JCIDA) – Project Approval and Monitoring JCIDA officials did not appropriately evaluate all projects prior to approval … Auditors determined officials did not verify an applicant’s project information or complete adequate cost-benefit … or compare it to estimates in project applications. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditIncorporated Village of Garden City – Check Signing (2021M-39)
… Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Batavia – Water and Sewer Operations (2018M-12)
… for each special district. Properly account for Article 12-C improvement financial activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Solvay Union Free School District – Payroll (2017M-257)
… The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has approximately … wages we reviewed were accurately paid. We found errors in the District’s calculation of 403(b) matching …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Elmont Union Free School District – Financial Condition (2017M-82)
… Purpose of Audit The purpose of our audit was to review the … for the 2016-17 fiscal year totaled approximately $85.8 million. Key Findings The District overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Ellenville Central School District – Financial Condition (2015M-330)
… The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… The Board developed an adequate process for processing special education claims but have not formally documented … Recommendation District officials should formalize their special education claims processing procedures in writing, … Southampton Union Free School District Special Education Claims Processing 2016M200 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsSauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Lyme Central School District – Financial Condition (2016M-383)
… District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… LOSAP is a pension-like benefit program established by municipalities and fire districts to recruit and retain … service volunteers. Approximately 600 fire districts and municipalities across the state have established LOSAP for … failed to compare volunteers’ earned points to the list of those approved for LOSAP credit; Holtsville had eight …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programSUNY Bulletin No. SU-253
… provide agency instructions for processing the Downstate Location Stipend. Affected Employees Employees in the State … America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New York … Each campus is allocated a portion of the Downstate Location Fund based on the number of employees in BU28 to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-253-suny-downstate-location-stipend-gsnu-employees-representedDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… have failed to comply with the state’s Sex Offender Registry Act, according to an audit issued today by State … Comptroller Thomas P. DiNapoli. As a result, the state’s Registry is not always accurate and up-to-date. The registry provides information to law enforcement agencies and …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoring